Income Tax Act 2023
Section 4 - Income Tax Authorities
(as updated till Finance Act 2024)
For the purposes of this Act, there shall be the following classes of income tax authorities, namely:—
(a) The National Board of Revenue;
(b) Chief Commissioner of Taxes;
(c) Director General (Inspection);
(d) Commissioner of Taxes (Appeals);
(e) Commissioner of Taxes (Large Assessee Unit);
(f) Director General (Training);
(g) Director General (Central Intelligence Cell);
(h) Commissioners of Taxes;
(i) Additional Commissioners of Taxes who may be either Additional Commissioners of Taxes (Appeal), 1[Director (Central Intelligence Cell)], Additional Director General (Training), Additional Director General (Inspection) or Inspecting Additional Commissioner of Taxes;
(j) Joint Commissioner of Taxes who may be either Joint Commissioner of Taxes (Appeal), 2[Joint Director (Central Intelligence Cell)], Director (Training), Director (Inspection) or Inspecting Joint Commissioner of Taxes;
(k) Deputy Commissioners of Taxes 3[or Deputy Directors (Central Intelligence Cell)];
(l) Tax Recovery Officers nominated by the Commissioner of Taxes among the Deputy Commissioners of Taxes within his jurisdiction;
(m) Assistant Commissioners of Taxes 4[or Assistance Directors (Central Intelligence Cell)];
(n) Extra Assistant Commissioners of Taxes; and
(o) Inspectors of Taxes.
1 The words and brackets “Director (Central Intelligence Cell)” were substituted for the words and brackets “Additional Director (Central Intelligence Cell)” by section 16(a) of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
2 The words and brackets “Joint Director (Central Intelligence Cell)” were substituted for the words and brackets “Director (Central Intelligence Cell)” by section 16(b) of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
3 The words and brackets “Deputy Director (Central Intelligence Cell)” were added by section 16(c) of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
4 The words and brackets “Assistant Director (Central Intelligence Cell)” were added by section 16(d) of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.